{"id":"W1545308639","doi":"","title":"Australian business income tax reform in retrospect: An analytical perspective","year":2009,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"International taxation; Economics; State income tax; Double taxation; Gross income; Income tax; Tax reform; Tax avoidance; Indirect tax; Labour economics; Dividend tax; Direct tax; Public economics; Economic policy","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002134918,0.0004546144,0.0004603711,0.004194993,0.003830787,0.007311619,0.001146867,0.003476742,0.003690478],"category_scores_gemma":[0.006143749,0.0003324613,0.0005998879,0.006238881,0.004408049,0.00426817,0.002536187,0.003800713,0.0006522705],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02611421,"about_ca_system_score_gemma":0.01165898,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1849566,"about_ca_topic_score_gemma":0.147458,"domain_scores_codex":[0.9974892,0.0009343254,0.00008484929,0.0001488427,0.0009219008,0.0004208161],"domain_scores_gemma":[0.9984976,0.0003262919,0.0002754564,0.00007988222,0.000673463,0.0001473425],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00002215647,0.00009893309,0.002113341,0.0002986769,0.00001444733,0.0005445655,0.008239853,0.001456233,0.0002009809,0.935133,0.0206893,0.03118847],"study_design_scores_gemma":[0.00001063431,0.0001335443,0.02966847,0.001403513,0.00004393475,0.0004844426,0.008945013,0.004990022,0.0003563458,0.1362803,0.8176156,0.00006832481],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1095715,0.09153699,0.004899799,0.1846542,0.002041005,0.0001859908,0.0003047509,0.00007540905,0.6067303],"genre_scores_gemma":[0.7470484,0.06801587,0.003303393,0.02127357,0.001457768,0.0002119247,0.0001692929,0.00006447714,0.1584553],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1849566,"threshold_uncertainty_score":0.3677599,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01453650186047275,"score_gpt":0.2592600277312843,"score_spread":0.2447235258708115,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}